DURGAWATI,BHARATPUR vs. ITO WD 1, BHARATPUR, BHARATPUR

PDF · subscribers
ITA 256/JPR/2026Status: DisposedITAT Jaipur25 August 2026AY 2012-134 pages
AI SummaryRemanded

What did the Tribunal hold?

The Tribunal set aside the ex-parte orders and restored the matter to the AO for fresh consideration. A cost of Rs. 2,000 was imposed on the assessee for the non-prosecution.

What were the facts?

The assessee's appeal was dismissed ex-parte by the CIT(A) due to non-appearance, following an ex-parte reassessment order by the AO. The assessee claimed their tax consultant failed to represent them properly in both proceedings.

What were the issues?

Whether the ex-parte orders passed by the AO and CIT(A) were justified, and if the assessee should be granted another opportunity to present their case.

Which sections of the Income-tax Act were involved?

Section 147,Section 144,Section 148,Section 69C

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘A’ BENCH, JAIPUR

Before: Smt. Annapurna Gupta & Shri T.R. Senthil Kumar

For Appellant: Shri Nikhilesh Kataria, CA
For Respondent: Shri Abhimanyu Singh Yadav, ACIT

PER : T.R. SENTHIL KUMAR, JUDICIAL MEMBER:- This appeal is filed by the assessee as against the appellate order dated 11.12.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, arising out of ex-parte reassessment order passed u/s. 147 r.w.s. 144 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2012-13. 2. At the outset, assessee by way notorized affidavit stated that she engaged a Tax Consultant Shri Narendra Goswami to handle the reassessment proceedings and he has communicated his email ID i.e. narendragoswami1@gmail.com thereby all notices were received by him. However, he has not appeared before the AO which has resulted in passing ex-parte assessment order and making addition of Rs. 78,65,600/- being purchase of immovable property by the assessee. On appeal before Ld. CIT(A), the same consultant given his email ID, however sought for adjournment four times before Ld. CIT(A) and 5th time no representation made by him, which has resulted in passing ex- parte appellate order and dismissing the appeal without going into the merits of the case.

3.

Aggrieved against the appellate order, the assessee is in appeal before us raising the following grounds of appeal:-

1.

1 The order passed u/s 147 r.w.s 144 of the Income Tax Act, 1961 0 is bad in law as well as on the facts of the present case for lack of juri iction and other reasons and hence the same may please be quashed.

1.

2 The Id. AO erred in law as well as on the facts of the present case 0 in in reopening the assessment under section 148 of the Income Tax Act, 1961 for want of juri iction and other various reasons and hence the consequent assessment is also bad in law and ld. CIT(A) erred in sustaining the same and hence the consequent assessment may please be quashed

2 The Id. AO erred in law as well as on the facts of the present case 0 in passing of ex parte assessment order and the Id. CIT(A) also erred in law as well as on the facts of the case in rejecting the appeal of the assessee without the proper opportunity of being heard as the assessee could not attend the proceedings for genuine and bona fide reasons and hence, the matter may please be restored back to the Id. AO or ld. CIT(A) for fresh consideration after giving proper opportunity of being heard to the assessee 3 Rs. 786500/- The ld.AO erred in law as well as on the facts of the present case in making addition of Rs.7865600/- on account of alleged unexplained expenditure u/s 69C of the Income Tax Act, 1961 and Id. CIT(A) erred in sustaining the same and hence the consequent disallowance may please be deleted

4.

The assessee prays your goodself indulgence to add, amend, 0 modify or delete all or any ground of appeal on or before the date of hearing

4.

Ld. Counsel appearing on behalf of the assessee submitted before us that one more opportunity be given to the assessee so that all necessary details/documents will be produced before the JAO.

5.

Per contra, Ld. DR supported the orders passed by the lower authorities and requested to dismiss the appeal of the assessee or in case of setting aside by imposing heavy cost on the assessee.

6.

Heard the rival submissions and perused the materials available on record and notarized affidavit. It is undisputed fact that the assessment was ex-parte and before the appellate proceedings, four adjournments sought by the assessee, thereafter Ld. CIT(A) dismissed the appeal ex-parte for non prosecution. Considering the above situation and to meet the ends of Justice, we hereby impose a cost of Rs. 2,000/- payable by the assessee to the Income Tax Department within two weeks of the receipt of copy of this order. Thus, set aside the matter back to the file of juri ictional AO to verify the cost receipt paid by assessee and to give one more opportunity of hearing to the assessee and then pass a fresh order on merits well within the provisions of law. Needless to say the assessee should cooperate by filing of the required documents before the Juri ictional AO for passing the order on merits.

7.

In the result, the appeal filed by the assessee is allowed for statistical purposes.

Order pronounced in the open court on 25-08-2026 (ANNAPURNA GUPTA) (T.R. SENTHIL KUMAR) ACCOUNTANT MEMBER JUDICIAL MEMBER Dated 25/08/2026 Dhananjay K., Sr. PS

आदेश क" ""त"ल"प अ"े"षत / Copy of Order Forwarded to:-

1.

Assessee

2.

Revenue

3.

Concerned CIT

4.

CIT (A)

5.

DR, ITAT

6.

Guard file. By order/आदेश से, सहायक पंजीकार आयकर अपील"य अ"धकरण, t;iqj

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →